在市场经济条件下，所有权与经营仅相分离，政府与企业相分离，政府作为行政管理者与政府作为所有者相分离，这就要求会计报告服务目标具有多重性，进而也就要求我们对传统的会计学科体系应当进行重新认识。 １．作为市场主体，企业的经济行为必须接受国家有关经济法律制度的约 Under market economy conditions, the separation of ownership and management, the separation of the government from the enterprise, and the separation of the government from the government as the owner require the multiple objectives of the accounting report service, The accounting discipline system should be re-recognized. 1. As the main body of the market, the economic activities of enterprises must accept the relevant provisions of the state economic and legal system